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SR threats and safeguards是什么_2021年ACCA考试AA知识点

来源:东奥会计在线责编:杨柳2021-02-08 14:09:18

学习之心不可无,懒惰之心不可有。备考ACCA考试的小伙伴们注意啦,东奥小编为大家整理了ACCA考试AA科目知识点,赶快来看一下吧。

自我审阅威胁与防范措施_2021年ACCA考试AA知识点

【内容导航】

SR threats and safeguards 自我审阅威胁与防范措施

【知识点】

SR threats and safeguards 自我审阅威胁与防范措施

SR threats and safeguards 自我审阅威胁与防范措施

Self-review threats may occur when a previous judgement needs to be re-evaluated by members responsible for that judgment.

The key area in which there is likely to be a self-review threat is where a firm provides services other than assurance services for an audit client.

Recent service with an audit client

ACCA requires:

Individuals who have been:

(1) A director or officer of the audit client.

(2) An employee in a position to exert direct and significant influence over the preparation of the accounting records or FS.

In the period covered by the auditor's report, should not be part of the audit team.

Safeguards:

If an individual had been closely involved with the client before the period covered by the auditor's report, the audit firm should:

Obtaining a quality control review of the individual's work on the assignment.

Discussing the issue with the audit committee.

种子最后会长成果实,努力最后会收获成功,懒惰最后会导致失败,为了顺利通过ACCA考试,大家一起加油吧。

注:以上内容来自Joyce老师基础精讲班第10讲

(本文为东奥会计在线原创文章,仅供考生学习使用,禁止任何形式的转载)


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